The concept and evaluation of the main. The concept, classification, evaluation and tasks of accounting for fixed assets

CHAPTER 3

Accounting for fixed assets

After studying this chapter, you will know:

On the concept and classification of fixed assets;

On the procedure for assessing fixed assets when they enter the enterprise;

On documentary reflection and inventory accounting of operations with fixed assets;

On the synthetic accounting of operations with fixed assets;

On the restoration of fixed assets;

On depreciation of fixed assets;

On the disposal and procedure for writing off fixed assets; on the inventory of fixed assets;

On accounting for fixed assets at lease relations and in leasing relationships (profitable investments in material values);

On the standard correspondence of accounts for the accounting of fixed assets.

1. Civil Code Russian Federation.

2. Tax Code of the Russian Federation.

3. Federal Law "On Accounting".

4. Decree of the Government of the Russian Federation of January 1, 2002 No. 1 "On the Classification of Fixed Assets Included in Depreciation Groups".

5. Rule of conduct accounting and reporting in the Russian Federation.

6. PBU 1/98 "Accounting policy of the organization".

7. Accounting regulation "Accounting for fixed assets" PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n.

8. Regulation on accounting "Income of the organization" PBU 9/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n.

9. Regulation on accounting "Expenses of the organization" PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n.

10. Guidelines on accounting of fixed assets, approved in red. by order of the Ministry of Finance of Russia dated November 27, 2006 No. 156n.

11. Guidelines for the inventory of property and financial obligations.

12. Decree of the Goskomstat of Russia dated January 21, 2003 No. 7 “On approval of unified forms of primary accounting documentation accounting for fixed assets.

13. All-Russian classifier of fixed assets (OKOF), approved by the Decree of the State Statistics Committee of Russia No. 359 of December 26, 1994

14. Uniform norms of depreciation deductions for the full restoration of fixed assets of the national economy of the USSR, approved by the Decree of the Council of Ministers of the USSR No. 1072 of April 22, 1990

The fixed assets are fixed assets that meet certain criteria and have a material structure. Property, plant and equipment is a piece of property used as a means of labor in the production of products, performance of work or provision of services or for the management of an organization for a period exceeding 12 months, or the normal operating cycle, if it exceeds 12 months.

Do not relate to fixed assets and are accounted for as assets in circulation items with a maturity beneficial use less than 12 months regardless of their cost.

PBU 6/01 "Accounting for fixed assets" provides criteria for the allocation of fixed assets from a variety of non-current assets. In addition to the conditions listed above, they also include the following:

The Organization does not intend to subsequently resell these assets;

These assets have the ability to bring the organization economic benefits(income) in the future.

In accordance with the Federal Law of July 24, 2007 No. 216-FZ, from January 1, 2008, it is possible not to depreciate property worth from 10,000 to 20,000 rubles. Such objects in both accounting and tax accounting can be immediately written off as expenses.

The ability to generate economic benefits is determined by the duration of use of an item of property, plant and equipment in economic activity organizations. The useful life is the period during which the use of an item of property, plant and equipment brings economic benefits (income) to the organization.

Fixed assets in the organization include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computer equipment, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant facilities. Fixed assets also include capital investments for radical land improvement (drainage, irrigation and other land reclamation works); capital investments in leased fixed assets; land, objects of nature management (water, subsoil and other natural resources).

To keep records of fixed assets in organizations, a single standard Classification of fixed assets, in accordance with which fixed assets are grouped according to the following criteria:

Industry purpose;

Accessories;

Degrees of use.

Grouping fixed assets by industry(plant growing, animal husbandry, etc.) allows you to obtain data on their value in each industry.

By appointment fixed assets of the organization are divided as follows:

1) production - fixed assets, the use of which is aimed at systematic profit making as the main purpose of the activity, i.e. directly or indirectly involved in the production process;

2) non-production - not used in the implementation common species activities, i.e. fixed assets used in the field of consumer services, housing and communal services (HCS), in catering etc.

At agricultural enterprises, fixed assets for agricultural and non-agricultural purposes are allocated as part of production fixed assets.

By type fixed assets are grouped into the following groups:

1) buildings and structures;

2) working and power machines;

3) equipment;

4) vehicles;

5) transmission devices;

6) computer technology;

7) production and household inventory;

8) livestock working, productive and breeding;

9) perennial plantings;

10) capital expenditures for land improvement (without structures);

11) other fixed assets.

By affiliation fixed assets are divided as follows:

1) own, owned by the organization by right of ownership, including those leased without the right to redeem;

2) being in operational management and economic management;

3) leased without the right to redeem.

By degree of use fixed assets are divided into:

1) in operation;

2) in stock (reserve);

3) at the stage of completion, additional equipment, reconstruction and partial liquidation;

4) on conservation.

This grouping provides the calculation of depreciation amounts.

The smallest element of the classification is the inventory item. For accounting purposes, in accordance with paragraph 6 of PBU 6/01, an inventory item of fixed assets is an object with all fixtures and fittings or a separate, structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole designed to do a particular job.

In turn, a complex of structurally articulated items is one or more items of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each item included in the complex can perform its functions only as part of the complex, not on its own.

When establishing an accounting unit, one should also be guided by the PBU 6/01 norm, according to which, if one object has several parts that have different useful lives, each such part should be accounted for as an independent inventory object.

An object of fixed assets owned by two or more organizations is reflected by each organization in the composition of fixed assets in proportion to the share in common ownership.

Fixed assets entering the economy, when they are accepted for accounting, must receive an appropriate assessment in monetary terms. Distinguish three types of valuation of fixed assets: initial, residual and restoration.

Fixed assets are accepted for accounting according to original cost. The initial cost of an item of fixed assets acquired for a fee is the amount of expenses actually incurred by the organization for the acquisition, construction and manufacture, excluding VAT and other reimbursable taxes.

The cost of fixed assets, at which they are accepted for accounting, is not subject to change, except in cases specified in the legislation. A change in the initial cost is allowed in cases of completion, additional equipment, reconstruction and partial liquidation of the relevant facilities. An increase (decrease) in the cost of fixed assets is attributed to Extra capital organizations. residual value - the value at which the property is recognized in balance sheet. It is calculated as the difference between the initial cost and the amount of accrued depreciation on the object (or group of objects) of fixed assets on a certain date.

replacement cost is the cost used in the implementation of the fixed assets revaluation mechanism. Revaluation of fixed assets is carried out in order to determine their real value by bringing the initial cost of objects in line with their market prices and reproduction conditions as of the date of revaluation.

In accordance with clause 15 PBU 6/01 commercial organization may not more than once a year (at the beginning of the reporting period) revalue groups of homogeneous fixed assets at current (replacement) cost. When determining the current (replacement) cost, the following can be used:

Received in writing from manufacturing organizations data on prices for similar fixed assets;

Information about the level of prices available from state statistics bodies, trade inspections and organizations;

Estimates by the Bureau of Technical Inventory;

Expert opinions on the current (replacement) cost of fixed assets.

The decision of the organization on the revaluation as of the beginning of the reporting year must be formalized by the relevant administrative document (order), mandatory for all

services of the organization that will be involved in the revaluation. Such a document should include a list of homogeneous fixed assets included in the group.

The frequency of revaluation must be established in the order on accounting policy organizations. accounting records for the revaluation carried out in the reporting year, are issued on December 31 of the reporting year. However, when compiling the balance sheet for the reporting year, they are not taken into account. The results of the revaluation are taken into account in the opening balance at the beginning of the year in the balance sheet for the first quarter of the next year.

At agricultural enterprises, adult working and productive cattle of the main herd come: at the actual cost of rearing - in the case when the animals transferred to the main herd are grown on the farm itself (at the expense of its own young animals); on actual cost purchases - if the animals that come to the main herd are bought on the side.

Capital investments in radical land improvement are included in fixed assets annually in the amount of actually incurred costs related to the areas accepted for operation in the reporting year, regardless of the date of completion of the entire complex of works.

At enterprises where there are perennial plantations, they are accepted for accounting in two stages:

1) young plantations arrive in an amount equal to the actual costs incurred for their planting;

2) upon reaching the operational age, they come in an estimate equal to the sum of the costs of cultivation plus the amounts determined at the first stage, i.e. at actual cost.

Regardless of the method of receipt, all fixed assets entering the economy must be credited and documented in a timely manner. Posting (acceptance) of fixed assets is carried out by a special commission, which is appointed by the head of the organization. The commission draws up an act of acceptance and transfer of fixed assets (form No. OS-1) or an act (invoice) of acceptance and transfer of fixed assets (specialized form No. 101-APK), which is used both when acquiring fixed assets from outside, and their manufacture (construction) on the farm.

Form No. 101-APK contains brief information characterizing the object and its compliance specifications. The act is drawn up for each object separately or for several objects of the same type, if they have the same cost and were put into operation in one calendar month. After a positive conclusion of the commission, based on a comparison and verification of the accompanying and settlement documents, the act is approved by the head of the organization. Thereafter, this document, with the attached technical documentation on the accepted object are submitted to the accounting department. On the basis of these documents, the accounting department draws up inventory cards for accounting for fixed assets.

An object of fixed assets purchased by a representative of an organization directly at the supplier's enterprise, supply base or transport terminal is accepted by proxy. If, upon acceptance of fixed assets, any inconsistencies, malfunctions or shortages are detected, a commercial act is drawn up, on the basis of which a claim is filed against the supplier or transport organization (depending on whose fault this happened).

Acceptance-delivery of fixed assets from major repairs, reconstruction and modernization is also carried out by a special commission. At the same time, an act of acceptance and delivery of repaired, reconstructed and modernized fixed assets (form No. OS-3) or an act of acceptance and delivery of repaired, reconstructed and modernized objects (form No. 102-APK) is drawn up.

The transfer of young animals to the main herd is formalized by an act for the transfer of animals (form No. SP-47) or an act for the transfer of animals from group to group (form No. 214-APK). Animals purchased on the side enter the main herd according to the same rules by which other objects are added to fixed assets. At the same time, breeding certificates must be issued and provided by the supplier for incoming animals.

Posting acquired (in property) land plots and objects of nature management is drawn up by an act for the posting of land (form No. 111-APK). This document provides a description of the lands accepted for balance: area, type of lands, location, configuration, data on fertility, book value, the attached documents that served as the basis for drawing up the act.

Acceptance of perennial plantations for accounting is documented by an act of acceptance of perennial plantations and their transfer to operation (form No. 103-APK), forest protection plantations (form No. 103a-APK).

To draw up these acts, a special commission is created with the participation of relevant specialists.

After fixed assets are properly capitalized, it is necessary to ensure control over their safety, intra-economic movement and use. Such control is ensured by fixing the inventory items of fixed assets (with assigning them inventory numbers) for business units and financially responsible persons, as well as through a set of measures called inventory accounting. At the same time, an inventory list of fixed assets is compiled (at their location, operation).

For object-by-object analytical accounting in the accounting department of the enterprise, an individual inventory card is created for each fixed asset standard forms: an inventory card for accounting for fixed assets (form No. OS-6) - for buildings, structures, machines, equipment, vehicles, industrial and household inventory; inventory record card for perennial plantations (form No. 109–APK).

To account for land in farms, the Land Cadastral Book is maintained, in which state registration of land ownership is carried out.

Depreciation for fixed assets is reflected in the following accounting registers: statement of depreciation and deductions to the repair fund (without vehicles) (form No. 49-APK); statements of depreciation and deductions to the repair fund for vehicles (form No. 50-APK).

To determine the unsuitability of fixed assets for further use, the impossibility or inefficiency of their restoration, as well as to draw up documents for the write-off of these objects at the enterprise (if the availability of fixed assets is significant), a permanent commission may be created by order of the head. Its composition includes officials, including Chief Accountant(accountant), deputy head, chief livestock specialist, chief agronomist, persons who are responsible for the safety of fixed assets, etc. Representatives of the relevant inspections may be invited to participate in the work of the commission.

The commission's decision to write off an item of fixed assets is documented by an act on the write-off of buildings and structures (form No. 104-APK) or an act on the write-off of an item of fixed assets (form No. OS-4); an act on the write-off of machines, equipment and vehicles (form No. 105-APK) or an act on the write-off vehicles(Form No. OS-4a); an act for the culling of animals from the main herd (individual) (form No. 106-APK) and an act for the culling of animals from the main herd (group) (form No. 107-APK); an act for the write-off of production and household equipment (form No. MB–8).

For the write-off of perennial plantations, an act is intended for the write-off of perennial plantations (form No. 108–APK).

The named acts reflect the initial cost of the object, the amount of depreciation at the time of disposal, indicate the conclusions and decisions of the commission on issues within its competence, etc. The acts are approved by the head of the enterprise. On the basis of the executed act for the write-off of fixed assets in the inventory card ( inventory book) make a note about the disposal of the object. Corresponding entries are made in a document opened at the location of the object.

Sale, gratuitous transfer of fixed assets under a donation agreement and transfer by an organization of fixed assets to the ownership of another legal or individual under an exchange agreement, they are drawn up by an act (invoice) of acceptance and transfer of fixed assets (form No. 101-APK) or an act of acceptance and transfer of an object of fixed assets (form No. OS-1).

In accordance with the Chart of Accounts, the balance sheet account 01 "Fixed Assets" is used to account for fixed assets of the organization, which is a synthetic active inventory account and is designed to summarize data on the availability and movement of fixed assets in operation, stock, mothballed, leased, trusted management, collateral.

Based on the requirements of PBU 6/01 and methodological recommendations on the application of the Chart of Accounts for accounting of agro-industrial organizations, approved by order of the Ministry of Agriculture of Russia dated June 13, 2001 No. 654, at agricultural enterprises, sub-accounts can be opened to account 01 "Fixed assets":

1 “Industrial fixed assets of the main activity (except for livestock, plantations, inventory, land plots and nature management facilities)”;

2 "Other production fixed assets";

3 "Non-production fixed assets";

4 "Working and productive livestock";

5 "Perennial Plantations";

6 "Land plots and objects of nature management";

7 "Objects of a non-inventory nature";

8 "Inventory and household supplies";

9 “Fixed assets received under leasing and rent”;

10 "Other items of fixed assets";

11 "Retirement of fixed assets".

In the general case, sub-accounts (except for sub-accounts 01–11) reflect the presence and movement of:

On subaccount 01–1 - production fixed assets of the main activity (industries Agriculture), except for those included in other sub-accounts;

On subaccount 01–2 - fixed assets of other industries and industries, services, etc., which, by their purpose, are not directly related to the main activity of the organization (industry, construction, etc.);

On sub-account 01-3 - fixed assets for servicing the social sphere of the organization's activities (housing and communal services, consumer services, education, etc.);

On sub-account 01-4 - all types of adult working and productive livestock, reflected in fixed assets;

On the sub-account 01-5 - all types of young and put into operation perennial plantations, including forest belts;

On sub-account 01-6 - land plots, forest and water lands, mineral deposits transferred to the organization in ownership, as well as acquired for a fee in accordance with applicable law;

On the sub-account 01–7 - capital investments non-inventory nature in land plots, forest and water lands, subsoil, provided to the organization for use;

On sub-account 01-8 - inventory and household supplies with a useful life of more than 12 months;

On sub-account 01-9 - leased property, if under the lease agreement the property is listed on the balance sheet of the lessee, as well as long-term leased fixed assets, if under the terms of the agreement they are reflected on the balance sheet of the lessee;

On sub-account 01-10 - other fixed assets not mentioned above;

On sub-account 01–11, the disposal of fixed assets is taken into account, if it is long-term. This allows you to obtain information about fixed asset items that are in the process of being retired, separately from information about other items (in operation, stock, mothballed, etc.).

The debit of account 01 "Fixed assets" reflects the balance of fixed assets as of the reporting date and the received fixed assets, for the credit - the disposal of fixed assets at their original (replacement) cost.

The receipt of fixed assets is recorded in the debit of account 01 in correspondence with account 08 "Investments in non-current assets".

The disposal of fixed assets in accordance with PBU 9/99 "Income of organizations" and PBU 10/99 "Expenses of organizations" in all cases is reflected in the matching account 91 "Other income and expenses". At the same time, a subaccount 11 “Retirement of fixed assets” is opened to account 01 “Fixed assets”. The debit of this sub-account shows the initial cost of the retired fixed asset, the credit - the amount of accrued depreciation. Upon completion of the disposal procedure, the residual value of the object is written off from account 01 to account 91, subaccount 2 "Other expenses".

When writing off fixed assets without using a separate sub-account 11 "Retirement of fixed assets" to account 01 "Fixed assets", account 02 "Depreciation of fixed assets" is debited in correspondence with the credit of account 01 and further from the credit of account 01, the residual value of the fixed asset is written off to the debit of the account 91–2.

The register of synthetic accounting of fixed assets is the journal-order No. 13-APK, the entries in which are made on the basis of primary accounting documents.

The cost of fixed assets is repaid through depreciation.

Depreciation- depreciation of fixed assets calculated in monetary terms in the process of their application, production use.

Objects of fixed assets, consumer properties of which do not change over time (land plots and nature management objects), are not subject to depreciation.

The beginning of depreciation should be considered the 1st day of the month following the month of its acceptance for accounting. The end of depreciation should be considered the 1st day of the month following the month of full repayment of the cost of this object or its write-off from accounting.

Depreciation is suspended in the following cases:

Finding an object for reconstruction and modernization by decision of the head of the organization;

Transfer of an object of fixed assets by decision of the head of the organization for conservation for a period of more than three months;

Restoration of an object, the duration of which exceeds 12 months.

In accordance with paragraph 16 of PBU 10/99 "Expenses of the organization", depreciation is recognized as an expense depending on:

From the amount of depreciation deductions, determined on the basis of the cost of depreciable assets;

From the useful life of depreciable items;

From the methods of depreciation accepted by the organization.

An entity determines the useful life of an item of property, plant and equipment based on the following factors:

Expected period of use of the object in accordance with the expected performance;

Expected physical wear and tear, depending on the mode of operation, natural conditions and the influence of the external environment, of the repair system;

The planned volume of production or performance of work as a result of practical application this object;

Restrictions arising from normative legal acts. Depending on the useful life of fixed assets are divided into 10 depreciation groups. These are funds with a useful life:

1) from 1 to 2 years inclusive;

2) from 2 to 3 years inclusive;

3) from 3 to 5 years inclusive;

4) from 5 to 7 years inclusive;

5) from 7 to 10 years inclusive;

6) from 10 to 15 years inclusive;

7) from 15 to 20 years inclusive;

8) from 20 to 25 years old inclusive;

9) from 25 to 30 years old inclusive;

10) over 30 years.

Depreciation on fixed assets is charged in one of the following ways:

1) linear;

2) declining balance;

3) write-offs of the value by the sum of the numbers of years of the useful life;

4) cost write-offs in proportion to the volume of products (works).

One of the depreciation methods for a group of homogeneous items of fixed assets is applied over the entire useful life of the items included in this group.

At linear way the annual amount of depreciation charges is determined on the basis of the initial cost of the fixed asset object and the depreciation rate, which is calculated based on the useful life of this object.

Example 3.1. An object worth 120,000 rubles was purchased. with a useful life of five years. The annual depreciation rate is 20%. The annual depreciation charge will be

120,000? 20%: 100 = 24,000 rubles.

At reducing balance method the annual amount of depreciation charge is determined based on residual value item of fixed assets at the beginning of the reporting year and the depreciation rate calculated in accordance with the useful life of this item and the acceleration factor established in accordance with the legislation of the Russian Federation. The acceleration coefficient is applied according to the list of high-tech industries and efficient types of machinery and equipment established by the federal executive authorities.

In tax accounting, when calculating depreciation for some fixed assets, decreasing and increasing coefficients are used:

1) for fixed assets operating in an aggressive environment and (or) increased shifts (except for fixed assets of the 1-3rd depreciation groups), as well as for fixed assets owned by agricultural organizations industrial type, to the basic depreciation rate - a special coefficient, but not higher than 2;

2) by cars and passenger minibuses with an initial cost of more than 600,000 and 800,000 rubles, respectively. – special reduction factor 0.5;

3) for leasing objects for all groups, except for the 1st - 3rd groups - no more than 3.

Example 3.2. An object of fixed assets worth 600,000 rubles was purchased. with a useful life of five years. The accounting policy sets an acceleration factor of 2. The depreciation rate calculated in accordance with the useful life is 20% (100% : 5 years), increased by a factor of 2 will be 40%.

Accrued depreciation amounts by years: in the 1st year: 600,000 ? 40% = 240,000 rubles.

in the 2nd year: (600,000 rubles - 240,000 rubles)? 40% = 144,000 rubles.

in the 3rd year: (360,000 rubles - 144,000 rubles)? 40% = 86,400 rubles.

in the 4th year: (216,000 rubles - 86,400 rubles)? 40% = 51,840 rubles.

in the 5th year: (129,600 rubles - 51,840 rubles)? 40% = 31,104 rubles.

Thus, upon the expiration of the useful life of the object when using this depreciation method, the balance in the amount of 46,656 rubles remains unwritten. This cost can also be written off sequentially in future periods, subject to the continued use of the item of property, plant and equipment. This method allows the organization in the first years of operation of the fixed asset to write off the majority of depreciation charges, thereby ensuring a faster payback of capital investments. As for the unwritten-off balance of the value of the object, this is objectively quite justified: if we allow the write-off of an object of fixed assets as a result of the end of its useful life, then almost any object will have some kind of minimum value, expressing the cost of the remaining spare parts, assemblies, parts and other components that can be reused.

At write-off method based on the sum of numbers of years of useful life the annual amount of depreciation is determined based on the initial cost of the fixed asset and the annual ratio, the numerator of which is the number of years remaining until the end of the life of the object, the denominator is the sum of the numbers of years of the useful life of the object.

Example 3.3. An object of fixed assets worth 200,000 rubles was purchased. Service life is six years. The sum of the useful life years is 21 (1 + 2 + 3 + 4 + 5 + 6).

Depreciation will be:

in the 1st year: 200,000 rubles. ? 6 years: 21 = 57,140 rubles;

in the 2nd year: 200,000 rubles. ? 5 years: 21 = 47,620 rubles;

in the 3rd year: 200,000 rubles. ? 4 years: 21 = 38,100 rubles;

in the 4th year: 200,000 rubles. ? 3 years: 21 = 28,570 rubles;

in the 5th year: 200,000 rubles. ? 2 years: 21 = 19,050 rubles;

in the 6th year: 200,000 rubles. ? 1 year: 21 = 9,520 rubles;

The entire amount of depreciation is 200,000 rubles.

At method of writing off the cost in proportion to the volume of products (works) depreciation charges are based on natural indicator volume of products (works) in reporting period and the ratio of the initial cost of the fixed asset item and the estimated volume of production (work) for the entire useful life of the fixed asset item.

Example 3.4. A truck with a carrying capacity of more than 2 tons with an estimated mileage of up to 400,000 km was purchased at a cost of 100,000 rubles. In the reporting period, the mileage should be 10,000 km.

The annual amount of depreciation is equal to:

100 000 rub. ? 10,000 km. : 400,000 km = 2500 rubles.

Depreciation deductions for fixed assets during the reporting year are charged monthly, regardless of the method of accrual used, in the amount of the calculated annual amount.

If an object of fixed assets is accepted for accounting during the reporting year annual amount depreciation is the amount determined from the 1st day of the month following the month of acceptance of this object for accounting, until the reporting date of the annual financial statements.

A feature of the agricultural industry is that for many types of fixed assets (especially in crop production), the accrued depreciation cannot be attributed to one cost accounting object of the main production, since many types of fixed assets perform work for different cost accounting objects (tractors, combines, tillage machines, etc.). etc.). In this regard, they are distributed to specific cost accounting objects in proportion to the work performed or for other reasons.

In crop production, depreciation is allocated to specific cost accounting items in the crop production cost allocation sheet (Form No. 110–APK). In this statement, each line is assigned to a homogeneous group of fixed assets for which the accrued depreciation is subject to distribution: tractors, tillage machines, machines for sowing crops, machines for harvesting crops, etc. For each homogeneous group of fixed assets, the principle of cost distribution is indicated: in proportion to the reference hectares, cultivation areas, etc.

In animal husbandry, depreciation and other costs of maintaining fixed assets are usually attributed directly to the corresponding species and groups of animals. When keeping several groups of animals in livestock buildings, these costs are distributed among them in proportion to the area they occupy.

To summarize information on depreciation accumulated during the operation of fixed assets, account 02 “Depreciation of fixed assets” is intended.

The accrued amount of depreciation of fixed assets is reflected in accounting on the credit of account 02 in correspondence with the accounts for accounting for production costs or sales expenses (depending on where and for what purpose the given object is operated).

Analytical accounting on account 02 is carried out for individual inventory items of fixed assets. At the same time, the construction of analytical accounting should provide the ability to collect data on the accrued depreciation of fixed assets, which is necessary for the preparation of financial statements and, ultimately, for managing the organization.

Restoration of an object of fixed assets is possible by carrying out measures for its repair, modernization or reconstruction. Repair of fixed assets can be carried out by the company's own resources - in an economic way or with the help of third-party organizations - in a contractual way. Regardless of the method chosen, a list of defects of the object to be repaired is preliminarily compiled. This statement indicates the types and nature of the proposed work, establishes the probable deadlines for their completion, the materials, parts, etc. necessary for replacement, carry out the calculation estimated cost repair.

Repair of fixed assets should be carried out in accordance with the plan, which is drawn up by the types of fixed assets to be repaired, in monetary terms, based on the system of preventive maintenance developed by the enterprise, taking into account the technical characteristics of fixed assets,

operating conditions and other factors. The system of scheduled preventive maintenance provides for the maintenance of fixed assets, current and medium repairs, major and especially complex repairs of individual fixed assets.

According to the Chart of Accounts at agricultural enterprises in order to account for the repair of fixed assets to account 23 " Auxiliary production» the following sub-accounts can be opened:

1. "Repair shops";

2. "Repair of buildings and structures."

Repair costs of fixed assets are reflected in the relevant primary documents for accounting of operations for the release (expenditure) of material assets, the calculation of wages, debts to suppliers for work performed and other expenses.

Organizations can attribute repair costs directly to the accounts of production and distribution costs or create a repair fund to accumulate funds for the implementation repair work, especially in enterprises with a seasonal nature of production.

At current repair expenses are recorded in accounting records:

Dt 20 "Main production", 23 "Auxiliary production", 25 "General production costs", 26 " General running costs", etc. Kt 10 "Materials", 69 "Calculations for social insurance and security”, 70 “Settlements with personnel for remuneration”, etc.

At overhaul they conclude a contract for its implementation, issue an order and the object is handed over to the contractor. The following entries are made in accounting:

Dt 23 “Auxiliary production”, 1 “Repair shops” or 2 “Repair of buildings and structures”, 19 “Value added tax on acquired values” Kt 60 “Settlements with suppliers and contractors”.

The amount of VAT is presented for reimbursement from the budget on the basis of an invoice.

Dt 68 “Settlements with the budget”, sub-account “Value added tax calculations” Kt 19 “Value added tax on acquired values”.

After the repair is completed, an invoice is issued and a payment request is presented:

Dt 60 “Settlements with suppliers and contractors” Kt of cash accounts.

In order to evenly include future expenses for the repair of fixed assets, including leased ones, in the production or circulation costs of the reporting period, the organization may create a reserve for repair costs - the repair fund. The procedure for creating a reserve should be reflected in the accounting policy of the organization. In this case, during the entire reporting period, the production (circulation) costs include the amount of deductions calculated according to the estimated cost of the proposed repair volumes. Suppose the annual repair cost estimate is 90,000 rubles, then the monthly reservation amount is 7,500 rubles. (90,000 rubles: 12 months).

When inventorying the reserve for the repair of fixed assets, overreserved amounts are reversed at the end of the year. In the event that the completion of repair work on fixed assets with a long lead time and with a significant amount of these works occurs in the year following the reporting year, the balance of the reserve for the repair of fixed assets is not reversed. Upon completion of the repair, the excess accrued amount of the reserve is charged to the financial results of the reporting period.

To reflect in the accounting operations for the formation and use of the repair fund, account 96 “Reserves for future expenses”, sub-account 3 “Reserves for repairs and warranty service” are used.

The creation of a repair fund is documented by an accounting entry:

Dt 20 “Main production”, (25 “General production expenses”, 26 “General expenses, etc.) Kt 96–3 “Reserves for repairs and warranty service”.

After the completion of the repair work and the acceptance of the repaired objects, the record is made according to the act:

Dt 96–3 “Reserves for repairs and warranty service” Kt 23–2 “Repair of buildings and structures”.

If the repair of fixed assets during the year was carried out unevenly and the enterprise did not create a repair fund, it is possible to reflect expenses in accounting using account 97 “Deferred expenses”. In this case, the actual repair costs are gradually accumulated in the debit of account 97 with

credit of resource accounts, and after the completion of repair work, according to a special calculation of the enterprise, deferred expenses are attributed from the credit of account 97 to the debit of cost accounting accounts.

When reflecting operations related to the modernization and reconstruction (completion, additional equipment) of fixed assets (the costs of which, according to the law, increase the initial cost of the object), the following entries are made in accounting:

Dt 08 "Investments in non-current assets" Kt 60 "Settlements with suppliers and contractors", 76 "Settlements with various debtors and creditors";

Dt 19 "Value added tax on acquired values" Kt 60 "Settlements with suppliers and contractors", 76 "Settlements with various debtors and creditors";

Dt 08 “Investments in non-current assets” Kt 19 “Value added tax on acquired valuables”;

Dt 01 "Fixed assets" Kt 08 "Investments in non-current assets".

Analytical accounting of operations for the repair of fixed assets is carried out in the personal account (production report - form No. 83-APK) and in the statement of cost accounting for capital investments and repairs (form No. 73-APK). In personal accounts, under the item “Maintenance of fixed assets”, a separate line is allocated for “Repair of fixed assets” for each accounting object. Monthly, the amount of expenses for the month and the cumulative total from the beginning of the year are calculated.

Inventory is an audit technique used to verify that the actual availability of funds in kind is consistent with accounting data, as well as to determine the safety of property in the reserved organization. At the same time, the actual presence of valuables is recorded in the inventory lists, on the basis of which, and according to accounting data, they make up collation statements, which display data on shortages and surpluses of values. In the inventory process, the reality of fixed assets listed on the balance sheet is also checked.

An inventory of fixed assets, except for livestock, is carried out at least once a year and not earlier than October 1 of the reporting year. Buildings, structures and other fixed objects are allowed to be inventoried at least once a year, library funds - once every five years as of December 1. Animals must be inventoried quarterly (for April 1, July 1, December 31 of the reporting year).

The number and timing of inventories are determined at the enterprise by the head of the economy, except when it is mandatory, and are recorded in the accounting policy.

An inventory is required:

When renting out property, buying it out, selling it, as well as when transforming a state or municipal unitary enterprise;

Before preparing annual financial statements;

When changing financially responsible persons;

When identifying factors of theft, abuse or damage to property;

In case of natural disaster, fire or other emergencies caused by extreme conditions;

In case of reorganization or liquidation of the organization;

In other cases stipulated by the legislation of the Russian Federation.

To conduct an inventory, by order of the head of the enterprise, a commission is created, which includes chief specialists, an accountant, etc., but not less than three people. The inventory is carried out in the presence of a financially responsible person. The head of the enterprise and the chief accountant are responsible for the correctness and timeliness of the inventory.

When inventorying fixed assets, they check the availability and correctness of filling in inventory cards, books of accounting for fixed assets, inventory records, inventory lists. If during the inventory the facts of the reconstruction of buildings and structures are established, then it is necessary to find out whether this is reflected in the accounting, i.e. whether an increase or decrease in the value of the object is shown.

When inventorying fixed assets, the following forms of inventory records are used:

Inventory list of fixed assets form No. INV-1;

Inventory list of perennial plantations of the form No. INV-22APK;

Inventory list of working livestock and productive animals, birds and bee colonies of the form No. INV-21APK;

Comparative statement of the results of the inventory of fixed assets form No. INV-18 to reflect the results of the inventory of fixed assets and intangible assets for which deviations from accounting data are revealed;

Act of inventory of unfinished repairs of fixed assets form No. INV-10 (when taking inventory of unfinished repairs of buildings, structures, machinery, equipment and other fixed assets).

All documents are drawn up in duplicate and signed by members of the commission separately for each location of the objects and by the person responsible for the safety of the objects. One copy is transferred to the accounting department, the other remains with the financially responsible person.

Fixed assets that are outside the farm at the time of the inventory are checked against documents confirming their actual location.

If a surplus of fixed assets is found, then a posting is drawn up:

Dt 01 "Fixed assets" Kt 91 "Other income and expenses".

The shortage or damage to fixed assets is reflected in the debit of account 94 “Shortages and losses from damage to valuables” and the credit of account 01. At the same time, the depreciation of the missing fixed asset is written off in the debit of account 02 “Depreciation of fixed assets” and the credit of account 94.

If it is impossible to allocate the costs to specific guilty parties, the cost of the missing fixed assets is written off at the residual value by posting:

Dt 91 “Other income and expenses” Kt 94 “Shortages and losses from damage to valuables”.

The inventory ends with a protocol. It indicates information about the identified shortages or surpluses, including the reasons for their occurrence, indicating the perpetrators and the measures that should be applied to them. The protocol is approved by the head of the enterprise.

Profitable investments into material values ​​are defined as property provided for a fee for temporary possession and use, including that provided under a contract financial lease and under a rental agreement.

The provision by the lessor (landlord) to the lessee of property that does not lose its natural properties in the process of use, for a fee for temporary possession and use or for temporary use, is formalized by a lease (property lease) agreement. Certain types lease agreements are rental agreements, lease of vehicles (with a crew, without a crew), lease of a building or structure, lease of an enterprise, financial lease (leasing). The lease agreement may provide for the transfer of the leased property to the ownership of the tenant upon the expiration of the lease term or before its expiration, provided that the tenant pays the entire redemption price stipulated by the agreement.

According to paragraph 1 of Art. 609 of the Civil Code of the Russian Federation, regardless of the term, the lease agreement must be concluded in writing if at least one of the parties is entity. The lease agreement must contain data that make it possible to definitely establish the property to be transferred to the tenant as an object of lease, its cost, lease term, size, procedure, conditions and terms of payment rent, distribution of obligations of the parties to maintain the property in a condition corresponding to the terms of the contract and the purpose of the property, other lease conditions.

A lease agreement for a building concluded for a period of at least one year is subject to state registration(Article 651 of the Civil Code of the Russian Federation).

The property transferred to the current lease must be reflected in the accounting records of the lessor separately. The lessor organization opens separate sub-accounts on the relevant property records to reflect the property leased. The following entries are made in accounting:

Dt 01–2 “Fixed assets leased out” Kt 01–1 “Fixed assets in operation”.

Property under a lease agreement for an enterprise as a whole as a property complex is accounted for by the lessee at a cost determined in accordance with the deed of transfer and the lease agreement for the enterprise.

The lease agreement may provide for the preliminary payment of rent against future income. If the provision of property for rent is not the subject of the organization’s activity, then the amounts of rent received on account of future income are reflected in the lessor’s accounting on account 98 “Deferred income”, subaccount 1 “Income received on account of future periods”.

If an enterprise acquires property specially intended for leasing, this property is credited to account 03 “Profitable investments in material values” in correspondence with account 08 “Investments in non-current assets”.

An object of fixed assets received under a lease agreement and an agreement for the gratuitous use of the lessee is accounted for on off-balance sheet account 001 "Leased fixed assets" in the assessment adopted in the agreement.

Leasing transactions are regulated by the norms of the Civil Code of the Russian Federation (Articles 650-670) and federal law dated October 29, 1998 No. 164-FZ "On financial lease (leasing)".

Leasing- a form of a long-term lease agreement, which is a cross between a lease agreement and a loan agreement. The difference between leasing and renting is that three parties take part in leasing:

1) lessor (landlord)- an individual or legal entity that acquires ownership of property and transfers it as a subject of leasing to the lessee for a certain fee, for certain period and under certain conditions for temporary possession and use with or without transfer of ownership of the leased asset to the lessee;

2) lessee (tenant)- an individual or legal entity that, in accordance with the leasing agreement, is obliged to accept the object of leasing for a certain fee for a certain period and under certain conditions for temporary possession and use in accordance with the leasing agreement;

3) seller (supplier)- an individual or legal entity that sells to the lessor the property that is the subject of the leasing agreement.

An object of fixed assets received under the rights of a financial lease is reflected by the lessee on the balance sheet after the expiration of the period established by the financial lease agreement, if the lessee did not acquire ownership of this object earlier.

If, under the terms of the financial lease agreement, the leased property is recorded on the balance sheet of the lessee, then the costs associated with obtaining the leased property, recorded on the capital investment account when the said property is accepted for accounting, are written off to the debit of the fixed assets account to a separate sub-account "Leased Property" .

When the leased property is returned to the lessor (if, according to the agreement, the leased property was accounted for on the balance sheet of the lessee), provided that the entire amount of the lease payments stipulated by the financial lease agreement is paid, the accounting of the lessee is reflected in the accounting records of the lessee in accordance with the generally established procedure on the account for writing off fixed assets in correspondence with: funds, sub-account "Leased property" - in the amount of the initial cost, with a debit of the depreciation account, sub-account "Depreciation of leased property" - in the amount of accrued depreciation.

When buying out leased property (if, under the terms of the financial lease agreement, the leased property is recorded on the balance sheet of the lessor), its value as of the date of transfer of ownership is written off by the lessee from off-balance sheet. At the same time, the lessee makes an entry for this value in the debit of the fixed asset accounting account in correspondence with the credit of the fixed asset depreciation account.

The return of fixed assets after the end of the lease period is reflected in accounting:

Lessor - by debiting from the account of leased fixed assets to the account of fixed assets;

By the tenant - by debiting from an off-balance account. Currently, in the agro-industrial sector, fixed assets are more often purchased under a leasing agreement. Often, the subject of a leasing agreement between a leasing company and an agricultural enterprise is engineering products and breeding stock. As a rule, under the terms of the contract

leased property is recorded on the balance sheet of the agricultural enterprise.

The cost of machine-building products and productive livestock of the main herd received by the agricultural enterprise through leasing companies, on the basis of the invoice and the act of acceptance of fixed assets, they are credited to the account of capital investments:

Dt 08 “Investments in non-current assets”, sub-account 9 “Acquisition of fixed assets under leasing” Kt 76 “Settlements with various debtors and creditors”;

simultaneously:

Dt 19 "Value Added Tax on Acquired Values" Kt 76 "Settlement with different debtors and creditors".

If an agricultural enterprise, on a leasing basis, purchases young stock of pedigree cattle, which requires certain costs for rearing, before being transferred to the main herd, then account 11 “Animals for growing and fattening” is debited for the cost of such young stock (without VAT) and credited to account 76 “Settlements with different debtors and creditors.

The posting of fixed assets received under a leasing agreement is reflected in the following entry:

Dt 01 “Fixed assets”, sub-account “Leased property” Kt 08 “Investments in non-current assets”.

Agricultural enterprises accrue depreciation deductions for fixed assets based on the initial cost of the objects recorded on account 01 “Fixed assets”, sub-account “Leased property”, and the terms of the lease.

Standard correspondence of accounts for accounting of fixed assets

Depreciation group. Rent. Recovery cost. inventory card. inventory object. Conservation. Leasing. Leased property. Fixed assets. residual value. Initial cost. Revaluation of fixed assets. useful life.

1. What is the purpose of accounting for fixed assets?

2. What is the peculiarity of the property, acting as fixed assets?

3. Name the ways in which fixed assets are received by the organization.

4. In what valuation are fixed assets taken into account?

5. Which financial implications leads to the use of different methods of depreciation?

6. What costs are included in the cost of an item of property, plant and equipment?

7. name source documents on receipt and disposal of fixed assets.

8. What types of repair of fixed assets do you know?

9. When is an inventory of fixed assets carried out and how are its results documented?

10. When can the value of fixed assets change?

11. How is renting different from leasing?

12. Why is a revaluation of fixed assets necessary?

13. How does it affect financial results organization established in the accounting policy cost limit of fixed assets?

1. The actual costs for the acquisition of equipment intended for the production of products are recognized as:

a) amounts paid to the supplier, including VAT;

b) wages employees of the logistics department;

c) the cost of shipping equipment.

2. The classification of the acquisition of a set of some property, such as a set of tools, as single object fixed assets:

a) not allowed;

b) is allowed only if all items in the set have the same useful life;

c) allowed with an indication of the list of items included in the kit in the inventory card of fixed assets.

3. The cost of an item of fixed assets acquired for a foreign currency is determined by recalculating its cost into foreign currency at the official exchange rate of the Bank of Russia on the date:

a) payment of the cost to the supplier;

b) crossing the border of the Russian Federation;

c) transfer of ownership to the buyer;

d) commissioning.

4. At free transfer fixed assets, their value is subject to VAT:

a) in any case;

b) except for the cases listed in Chap. 25 of the Tax Code of the Russian Federation;

c) except for the cases listed in Art. 39 and 149 of the Tax Code of the Russian Federation.

5. Determining the unsuitability of fixed assets for further operation is a function of:

a) chief accountant;

b) chief engineer;

c) chief mechanic;

d) a specially created commission.

6. Accounting for leased fixed assets on account 001 "Leased fixed assets" should be organized at cost:

a) initial, determined by the owner;

b) initial or restoration, determined by the owner;

c) specified in the lease agreement.

7. The organization has the right to revalue fixed assets once a year:

b) on any date;

8. Depreciation on fixed assets for accounting purposes is charged according to the norms approved by:

a) a commission specially created in the organization;

c) Chapter 25 of the Tax Code of the Russian Federation.

9. Depreciation of fixed assets leased is reflected in the credit of account 02 "Depreciation of fixed assets" and the debit of the account:

a) cost accounting for the main activities;

b) operating expenses;

c) other expenses.

10. If accounting policy organization provides for the creation of a repair fund, then monthly deductions to this fund are reflected in the debit of the cost accounting accounts and the credit of the account:

a) 82 "Reserve capital";

b) 96 "Reserves for future expenses";

c) 97 "Deferred expenses".

11. Which items of property, plant and equipment are not subject to depreciation?

a) located in the workshop;

b) under current repair for two weeks;

c) being on conservation for more than three months by decision of the head of the organization.

12. What accounting entry the auditor recognizes as correct when reflecting the amounts paid by the accountable person when acquiring fixed assets in a retail organization:

a) Dt 01 Kt 71;

b) Dt 08 Kt 71;

c) Dt 08 Kt 71 and at the same time Dt 19 Kt 71.

MINISTRY OF EDUCATION AND SCIENCE OF RUSSIA

federal state budgetary educational institution

higher professional education

"St. Petersburg State University of Service and Economics"

Test

By discipline: Accounting

Topic: "Fixed assets, their concept and evaluation"

Completed by: 4th year student

Loseva Violetta Vitalievna

Specialty: Economics and

PSS control

Checked by: Zubkova L. Yu.

1. The concept, qualification and valuation of fixed assets of the enterprise p.3

2. Valuation of fixed assets of the enterprise p.4

3. List of used literature page 5

1. The concept, classification and valuation of fixed assets of the enterprise.

The fixed assets of an enterprise are a part of the property used as means of labor in the production of products, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months, or a normal operating cycle, if it exceeds 12 months.

In accordance with PBU 6/01, which was put into effect starting from the financial statements of 2001, when assets are accepted for accounting as fixed assets, the following conditions must be met at a time:

1) their use in the production of products, in the performance of work or the provision of services, or for the management needs of the organization;

2) use for a long time, i.e. useful life, lasting more than 12 months, or the normal operating cycle, if it exceeds 12 months;

3) the organization does not expect the subsequent resale of these assets;

4) the ability to bring economic benefits (income) to the organization in the future.

The useful life is the period during which the use of an item of property, plant and equipment generates income for the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of using this object. Organizations use a single standard classification of fixed assets, according to which fixed assets are grouped according to the following criteria: industry, purpose, types, ownership, use. Grouping fixed assets by industry (industry, agriculture, transport, etc.) allows you to obtain data on their value in each industry.

By appointment, the fixed assets of the organization are divided into production fixed assets of the main activity, production fixed assets of other industries, non-productive fixed assets.

By types of fixed assets of enterprises are divided into the following groups: buildings, structures; working and power machines and equipment; measuring and regulating instruments and devices; Computer Engineering; vehicles; tool; production and household inventory and accessories; working, productive and breeding stock; perennial plantations; on-farm roads, etc. Fixed assets also include capital investments for radical land improvement (drainage, irrigation and other reclamation work) and leased fixed assets. As part of fixed assets, land plots owned by the organization, objects of nature management (water, subsoil and other natural resources) are taken into account. The classification of fixed assets by type forms the basis of their analytical accounting.

According to the degree of use, fixed assets are divided into those in operation, stock (reserve), stages of completion, additional equipment, reconstruction and partial liquidation, conservation.

Depending on the existing rights to objects, fixed assets are divided into: belonging to the organization on the basis of ownership (including leased); located at the organization in the operational management or economic management; leased by the organization.

fixed assets are means of labor that participate in the production process for a long time (more than a year) and at the same time retain their natural form. The cost is transferred to finished products parts, as depreciation is charged.

Fixed assets are classified on various grounds:

By appointment

production fixed assets of the main activity;

production fixed assets of auxiliary and service industries;

non-production (housing and communal and cultural purposes).

By type fixed assets are divided into:

Buildings (production shops, warehouses, administrative and residential buildings);

structures (coolers, irrigation facilities, indoor current);

transmission devices (pipelines, electrical networks);

vehicles (cars, tractors, autocars);

· production and household inventory (workbenches and work tables, office furnishings);

machines and equipment (electric motors, measuring instruments, computer technology);

tools (electric drills);

· land;

objects of nature management;

working and productive livestock;

perennial plantings and others.

By scope of rights fixed assets are divided into:

belonging to the organization on the basis of ownership (own), including those leased;

Received by her for rent (leased);

located at the organization in operational management or economic management;

received by the organization free of charge trust management.

By degree of use fixed assets are divided into:

in operation (active and inactive);

in reserve (in reserve);

on conservation (decommissioning of individual OS facilities due to a reduction in production or a change in the range of products);

· in the stage of completion, additional equipment, reconstruction and partial liquidation.

· The accounting unit of fixed assets is an inventory item.

There are four types of asset valuation:

· Initial cost, which develops at the time of acceptance of the object into operation.

The initial cost of fixed assets acquired for a fee is the amount of the organization's actual costs for the acquisition, construction and manufacture, excluding VAT and other reimbursable taxes.

The actual costs are:

1) amounts paid to the supplier;

2) the amounts paid under the contract building contract;

3) payment for information and consulting services;

4) registration fees, state fees, customs duties and fees;

5) non-refundable taxes paid upon acquisition of fixed assets;

6) other expenses.

· Restorative- the cost of acquiring or building an object based on current prices at the current moment.

· Residual- this is the calculated value, defined as the difference between the initial (replacement) cost and depreciation. At the residual value of fixed assets are reflected in the balance sheet.

· liquidation- the cost of scrap, spare parts and other things remaining after disassembly and liquidation of the OS object.

Objects of fixed assets worth no more than 20,000 rubles per unit or other limit established in the accounting policy based on technological features, as well as purchased books, brochures, etc. publications are allowed to be written off to production costs (sales costs) as they are put into production or operation. Accounting for such objects is kept on account 10 "Materials", and write-offs are made to accounts 20, 23, 25, 26, 44.

fixed assets- these are non-current assets that participate in the business process for a long period and bring additional economic benefits to the organization. While retaining their original material form, they transfer their value in parts to the products produced with their participation, work performed or services rendered by way of depreciation.

The Accounting Regulation “Accounting for Fixed Assets” (PBU 6/01) determines that four conditions must be simultaneously met in order for assets to be recognized as fixed assets:

Use for the production of products, in the performance of work, the provision of services or for the purposes of managing the organization;

Use for a long time, i.e. the useful life must exceed 12 months or normal operating cycle;

No subsequent resale of such assets is envisaged;

The acquisition of assets is associated with the intention to obtain economic benefits in the future.

The main assets include: buildings, structures, machinery and equipment, vehicles, instruments and devices, computers, tools, etc. Fixed assets also include capital investments for radical land improvement, capital investments in leased fixed assets, land plots and nature management facilities.

Fixed assets do not include: machines, equipment and similar objects that are finished products or goods in the warehouses of organizations. In addition, fixed assets do not include objects that have been commissioned or are being installed. The useful life is determined by the organization itself when accepting an item of fixed assets. to accounting. Usually, the useful life is the period during which it is expected to receive income from the operation of a particular object.

The useful life of each item is determined based on:

The expected period of use of this facility in accordance with the planned capacity or productivity;

Estimated physical wear and tear, depending on the mode of operation, the system for carrying out repairs and other conditions;

Legal and other restrictions on the use of this facility.

For the rational organization of accounting of fixed assets and reliable reflection in the reporting, their detailed classification is important.

There are several classification features by which fixed assets can be grouped.

- According to the types and functions performed, all fixed assets are divided, in accordance with the All-Russian Classifier of Fixed Assets (OKOF), into: buildings, structures, working and power machines and equipment, vehicles, production and household equipment, working and productive livestock, perennial plantations, etc. In addition, fixed assets include land plots, as well as nature management objects acquired by the organization into ownership .

- By industry fixed assets are divided into fixed assets of industry, trade, agriculture, construction, etc.

- By nature of participation in the production process, fixed assets are divided into active (directly involved in the production process) and passive (creating conditions for the normal course of production).

- By appointment fixed assets are divided into production (used in the conduct of ordinary activities) and non-production (not used in the conduct of ordinary activities).

- According to existing rights all fixed assets are divided into: owned by the organization on the basis of ownership (including those leased or transferred to trust management); located at the organization in the operational management or economic management; received by the organization for rent; received by the organization in free use; received by the organization in trust management.

- According to the degree of use fixed assets are divided into those in operation, in stock (reserve), under repair, at the stage of completion (or additional equipment), reconstruction, modernization, conservation, decommissioned and intended for sale.

1. The concept of fixed assets

The production and economic activity of the enterprise is ensured not only through the use of material, labor and financial resources, but also at the expense of fixed assets - the means of labor and the material conditions of the labor process.

Means of labor - machine tools, working machines, transmission devices, etc., and the material conditions of the labor process - industrial buildings, vehicles, etc.

OS includes those tools that simultaneously fulfill the following conditions:

They are used in the production of products, in the performance of work and the provision of services, or for the management needs of the organization;

Used for a long time, i.e. useful life of more than 12 months;

The Organization does not intend the subsequent resale of these assets;

The ability to deliver economic benefits to the organization in the future.

2. Tasks of accounting for fixed assets

Control over the safety and availability of fixed assets at the places of their use, proper documentation and timely reflection in the accounting of their receipt, disposal and movement;

Control over the rational use of resources for the reconstruction and modernization of fixed assets;

Calculation of the share of the cost of fixed assets in the form of depreciation for inclusion in the costs of the organization;

Monitoring the efficiency of the use of working machines, equipment, production areas, vehicles and other fixed assets in order to carry out repairs in a timely manner;

Control over the safety of objects transferred to conservation.

These tasks are solved with the help of properly executed documentation and subject to the correct organization of accounting for the availability and movement of fixed assets, calculations for their depreciation and accounting for repair costs both at their places of operation and the organization as a whole.

3. Classification of fixed assets

OS classification.

1. by appointment OS are divided into:

Production fixed assets of the main activity;

Production OS of auxiliary and service industries;

Non-production (housing and communal and cultural purposes)

2. by type Fixed assets are divided into: buildings, structures, transmission devices, machinery and equipment, vehicles, tools, production equipment, household equipment, working livestock, perennial plantations, capital costs for land improvement, the cost of land, other fixed assets.

3. according to the degree of use:

in operation,

In stock (reserve)

At the stage of completion, additional equipment, reconstruction

On conservation.

4.depending on the rights are subdivided into: own, leased, facilities that are in the organization's operational management or economic management and received by the organization free of charge in trust management.

4. Valuation of fixed assets

In accounting records and reporting, fixed assets are reflected according to original cost, which is defined for the object:

Manufactured at the enterprise itself, as well as purchased for a fee from other organizations and persons - based on the actual costs of reimbursement or acquisition of these objects, including the costs of delivery, installation, installation;

Contributed by the founders on account of their contributions to authorized capital- by agreement of the parties (agreed value);

Received from other organizations and individuals free of charge, as well as as subsidies from a government body - according to market value on the date of acceptance to BU.

residual value is determined by subtracting the amount of depreciation of fixed assets from the initial cost. In the balance sheet, fixed assets are reflected at residual value.

replacement cost is the cost of reproducing the OS in modern conditions, i.e. This is the cost of objects, based on current prices at the time of revaluation.

5. Documentation of operations for accounting for fixed assets

Incoming fixed assets are issued with an act of acceptance and transfer of the fixed asset (f. No. OS-1) in 1 copy. In the accounting department, on the basis of the act, an OS inventory card is drawn up (form No. OS-6). Acceptance of completed work on the completion and re-equipment of the facility, made in the order of capital investments, is formalized by the act of acceptance and delivery of repaired, reconstructed, modernized OS facilities (f. No. OS-3).

The internal movement of fixed assets is issued with an invoice for the internal movement of an fixed asset (f. No. OS-2).

Operations for the liquidation of all fixed assets are drawn up by an act for the write-off of the fixed asset (f. No. OS-4).

Synthetic accounting for the presence and movement of fixed assets is carried out on an active, balance account 01 at the initial cost. Debit balance - reflects the amount of the initial cost of operating and in stock and on conservation of the enterprise's own fixed assets. The debit turnover reflects the receipt, the credit turnover reflects the disposal of objects for various reasons.